Income taxes: Deferred compensation plans; application of section 409A Correction,

[Federal Register: December 27, 2005 (Volume 70, Number 247)]

[Corrections]

[Page 76502]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr27de05-104]

[[Page 76502]]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-158080-04]

RIN 1545-BE79

Application of Section 409A to Nonqualified Deferred Compensation Plans

Correction

In proposed rule document 05-19379 beginning on page 57930 in the issue of Tuesday, October 4, 2005, make the following corrections:

1. On page 57933, in the first column, under the heading C. Stock Options and Stock Appreciation Rights, the secondary heading ``In General'' should read ``1. In General ''.

2. On the same page, in the second column, in the first line, ``H.R. Conf. Rept. '' should read ``H.R. Conf. Rep. ''.

3. On the same page, in the third column, under the heading 2. Definition of Service Recipient Stock, in the first paragraph, in the sixth line, ``H.R. Conf. Rept. '' should read ``H.R. Conf. Rep. ''.

[FR Doc. C5-19379 Filed 12-23-05; 8:45 am]

BILLING CODE 1505-01-D